61.assessed level of material misstatement risk 重大错报风险的评估水平 5H
!y 46z
62.simall business 小规模企业 A 's-'8m
63.accounting system 会计系统 eOY^$#Y
64.test of control 控制测试 &jf7k
<^
65.walk-through test 穿行测试 /A07s[L
66.communication 沟通 M-MKk:o
67.flow chart 流程图 @ 4UxRp6+
68.reperformance of internal control 重新执行 M_1;$fWq
69.audit evidence 审计证据 e!X(yJI[O6
70.substantive procedures 实质性程序 {fz$Z!8-
71.assertions 认定 w^;DG
72.esistence 存在 (S9f/i^
73.occurrence 发生 wNDbHR
74.completeness 完整性 @d&H]5
75.rights and obligations 权利和义务 GozPvR^/
76.valuation and allocation 计价和分摊 >^SEWZ_[
77.cutoff 截止
BIMKsF Zt
78.accuracy 准确性 4gZ&^y'
79.classification 分类 K&_Uk548
80.inspection 检查 qL
5>o>J
81.supervision of counting 监盘 3V;gW%>
82.observation 观察 X0uJNHO
83.confirmation 函证 {j
SmoA
84.computation 计算 >l5u54^3K
85.analytical procedures 分析程序 @x{`\AM|%
86.vouch 核对 ;y1Q6eN
87.trace 追查 aC^$*qN-)
88.audit sampling 审计抽样 #R5U
89.error 误差 8Y{s;U0n
90.expected error 预期误差 pn%#w*'
91.population 总体 Tlsa%pn
92.sampling risk 抽样风险 &ab|2*3?X
93.non- sampling risk 非抽样风险 bcz-$?]
94.sampling unit 抽样单位 sYn[uPefj
95.statistical sampling 统计抽样 T|) {<
96.tolerable error 可容忍误差 I.V:q!4*
97.the risk of under reliance 信赖不足风险 #k
cSQ'
98.the risk of over reliance 信赖过度风险 H^AE|U*-G
99.the risk of incorrect rejection 误拒风险 K1q+~4>\|
100. the risk of incorrect acceptance 误受风险 !:
0v{ZQ
101.working trial balance 试算平衡表 !1Y&Y@ze
102.index and cross-referencing 索引和交叉索引 Uems\I0
103.cash receipt 现金收入 w{,4rk;Hr
104.cash disbursement 现金支出 Xe1P- 60
105.bank statement 银行对账单 vq'k|_Qi=
106.bank reconciliation 银行存款余额调节表 Hfc"L>
107.balance sheet date 资产负债表日
9
[Y-M
108.net realizable value 可变现净值 N4{nG,Mo]
109.storeroom 仓库 \8v91g91f
110.sale invoice 销售发票 E^V|
111.price list 价目表 wij,N(,H
112.positive confirmation request 积极式询证函 !a-b6Aa
113.negative confirmation request 消极式询证函 U@-2Q=
114.purchase requisition 请购单 J"CJYuGW,
115.receiving report 验收报告 W
Fv!Pbq,
116.gross margin 毛利 fi%r<]@
117.manufacturing overhead 制造费用 +c$I&JO
118.material requisition 领料单 #I0pYA2m
119.inventory-taking 存货盘点 m7jA
,~O
120.bond certificate 债券 9lzQ\}
121.stock certificate 股票 SNY (*
122.audit report 审计报告 *75YGD
123.entity 被审计单位 cy3Td28,
124.addressee of the audit report 审计报告的收件人 |+f-h,
125.unqualified opinion 无保留意见 3Qn!y\#
126.qualified opinion 保留意见 HSz"
tN
127.disclaimer of opinion 无法表示意见 :E_a0!'
128.adverse opinion 否定意见